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<h1>High Court Directs Tribunal to Determine Classification of Goodwill Payment as Revenue Expenditure</h1> The High Court directed the Tribunal to determine if the payment for goodwill should be classified as revenue expenditure, referencing the case law ... Capital Or Revenue, Question Of Law The High Court directed the Tribunal to state the case for their decision on whether the sum of Rs. 32,500 paid for goodwill should be considered as revenue expenditure. The judgment was based on the case law Devidas Vithaldas & Co. v. Commissioner of Income-tax [1972] 84 ITR 277 (SC).
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